How to distinguish the management department from the business department of a hotel?

The main business cost account mainly records the direct costs that the hotel must invest to produce and sell products or services related to the main business. Hotel catering services are reflected in the following aspects: purchasing ingredients, blending materials, drinks, energy costs such as water and electricity generated in the service process, and salaries of restaurant waiters and managers. Hotel room service is reflected in the following aspects: daily use of rooms, public facilities and supplies provided for guests, cleaning costs of rooms, water and electricity costs, salaries of service personnel and management personnel, etc. If there are entertainment projects, the same is true.

The business expense account corresponding to the cost account mainly records the expenses incurred by the enterprise in daily business activities such as selling products and providing services, as well as the funds of specialized sales organizations. In the hotel business, it should include: all kinds of marketing expenses for hotel service promotion, wages and salaries of employees and managers of marketing agencies, office expenses, travel expenses, transportation expenses, communication expenses, business entertainment expenses, etc.